环境成本成为现代企业越来越关注的问题,因为环境成本可以帮助企业制定正确的价格,确保和规章标准的一致,节约潜在的成本。自80年代起,环境会计(亦称绿色会计)作为一个新的会计分支而兴起,并逐渐扩大影响,进入90年代以后,一些国际组织积极推动环境管理,环境会计及环境审计方面的研究,制定和发布有关规划或标准。提出环境成本这一概念无非是想引起人们对环境与经济增长之间 Environmental costs have become a growing concern for modern businesses as environmental costs can help companies set the right price, ensure consistency with regulatory standards, and save potential costs. Since the 1980s, environmental accounting (also known as green accounting) has emerged as a new branch of accounting and has gradually expanded its influence. Since the 1990s, some international organizations have actively promoted research on environmental management, environmental accounting and environmental auditing, and formulated And publish the plan or standard. Putting forward the concept of environmental costs is nothing more than to arouse people’s concern about the environment and economic growth